TO WHOM IT MAY CONCERN:WE ARE WRITING ON BEHALF OF ELIZABETH & MATTHEW FOUNDATION, A NEWLY ESTABLISHED TAX-EXEMPT ORGANIZATION, TO RESPECTFULLY REQUEST AN ABATEMENT OF PENALTIES ASSESSED FOR THE LATE FILING OF OUR FORM 990-PF FOR THE TAX YEAR ENDING 12/31.THIS WAS OUR FOUNDATION'S FIRST REQUIRED ANNUAL FILING. WE SUBMITTED OUR FORM 8868 EXTENSION REQUEST BY MAIL, AND BELIEVED IT HAD BEEN SUCCESSFULLY FILED. HOWEVER, WE DID NOT RECEIVE ANY ACKNOWLEDGMENT OR CONFIRMATION LETTER FROM THE IRS. AS A RESULT, WE FOLLOWED UP BY CALLING THE IRS TO CHECK THE STATUS OF OUR EXTENSION, AT WHICH POINT AN IRS AGENT INFORMED US THAT THERE WAS NO RECORD OF THE EXTENSION ON FILE.UPON LEARNING THIS, WE IMMEDIATELY COMPLETED AND FILED OUR FORM 990-PF AS SOON AS POSSIBLE. THE FAILURE TO TIMELY FILE WAS NOT DUE TO WILLFUL NEGLECT, BUT RATHER AN UNFORTUNATE MISUNDERSTANDING AND AN ADMINISTRATIVE OVERSIGHT RELATED TO OUR FIRST-YEAR FILING PROCESS.AS A NEWLY FORMED ORGANIZATION, WE ARE STILL LEARNING ABOUT THE FILING REQUIREMENTS FOR PRIVATE FOUNDATIONS AND NONPROFIT COMPLIANCE. WE ARE TAKING STEPS TO IMPROVE OUR INTERNAL CONTROLS AND FILING PROCEDURES GOING FORWARD TO ENSURE ALL FUTURE COMPLIANCE MATTERS ARE HANDLED TIMELY AND ACCURATELY.WE RESPECTFULLY REQUEST THAT THE LATE FILING PENALTIES BE ABATED UNDER THE IRS'S REASONABLE CAUSE PROVISIONS, AS OUTLINED IN IRS GUIDANCE. OUR ACTIONS DEMONSTRATE A GOOD-FAITH EFFORT TO COMPLY, AND THE CIRCUMSTANCES THAT LED TO THE DELAY WERE BEYOND OUR IMMEDIATE CONTROL.THANK YOU FOR YOUR TIME AND CONSIDERATION. PLEASE LET US KNOW IF ANY ADDITIONAL DOCUMENTATION OR EXPLANATION IS REQUIRED.SINCERELY,BEI WUCEO OF ELIZABETH & MATTHEW FOUNDATION
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